Company Alpha has issued stock options to an employee that vest based on only continued service in installments. The employee was granted 300 options, 100 vest if the employee continues in service for one year, a further 100 vest after two years and the final 100 vest after three years.The fair value of the options is $9 per share.The company has determined that the service period for purposes of attributing the expense to the period of service is three years.What would be the amortization expense in the second year of the arrangement under IFRS?

1. 1650
2. 900
3. 750
4. 1800